Individual entrepreneur registration certificate – what it looks like. What does a certificate of entry into the Unified State Register look like?

What does a certificate look like? state registration as an individual entrepreneur? This question worries many, since since 2017 there have been significant changes in official forms when opening an individual entrepreneur. From the specified period, namely from 01.01.17, tax authorities no longer issue certificate of state registration of individual entrepreneur, replacing this familiar document with a record sheet from the Unified State Register of Individual Entrepreneurs.

How the certificate of state registration of an individual entrepreneur has changed

Previously, a certificate of registration of an individual as an individual entrepreneur was issued to all citizens upon opening an individual entrepreneur. The document had the form P61001 and was valid on the basis of Government Order No. 439 of June 19, 2002 (Appendix 22). Since 2013, the form has changed to P61003 according to Order No. ММВ-7-6/843@ dated November 13, 2012 (Appendix 3). However, on September 12, 2016, the Federal Tax Service approved Order No. ММВ-7-14/481@, which also canceled the previous order, putting into effect the registration sheet in the Unified State Register of Individual Entrepreneurs in the form P60009.

Thus, the certificate of state registration of an individual as an individual entrepreneur is no longer issued, but all previous, already issued, documents retain their legal force, legitimizing the legal status of the entrepreneur. The form confirming the fact of registration of a citizen in the register is a record sheet, which contains all the basic information about the individual and work activities. The OGRNIP number, the date of making the entry (opening an individual entrepreneur) and mandatory indicators are also indicated here. Habitual certificate of state registration of individual entrepreneur Now no tax office will issue an individual one; this document has become a thing of the past.

How the certificate of registration of an individual entrepreneur has changed

Innovations also affected such forms as certificate of registration of individual entrepreneur. The form is another important registration document for an entrepreneur, since it contains information about the individual’s TIN and is subject to re-registration when changing the address of residence. This certificate was put into effect by the current Order of the Federal Tax Service No. YAK-7-6/488@ dated 08/11/11 and has not yet been cancelled. But the document is printed not on a special form with a hologram, but on regular A4 paper.

Why has the previous procedure for tax document flow changed, and why is a certificate of registration of an individual entrepreneur no longer issued? The reason is indicated in Order No. ММВ-7-14/481@, which states that the new regulations were approved in order to increase the efficiency of the procedure for registering business entities. Such a vague wording apparently means the need to save money due to the simplification of document flow, as well as speeding up registration actions when opening or liquidating a business.

Be that as it may, in practice nothing changes for taxpayers. Just as before a businessman conducted legal activities, and this was confirmed by a certificate of state registration of an individual entrepreneur, so now the work is carried out in accordance with official papers. Only instead of f. P61003 a record sheet f. is issued. P60009. If a citizen opened his own business before 01/01/17, in this case an individual entrepreneur has been created, acting on the basis of a certificate. Since already issued documentation continues to be valid, only forms from 2017 are subject to renewal.

How to restore an IP certificate

What should those individuals do who have lost their individual entrepreneur certificate? Is it possible to obtain a duplicate of this document? Who should I contact and what information should I provide? As such, restoring the individual entrepreneur certificate, that is, obtaining a repeat form, is impossible, since the regulatory legal act that approved the form has already been canceled. But do not rush to get upset, there is no need to issue a certificate. If the document is lost, you need to request an extract from the Unified State Register of Individual Entrepreneurs.

The request is made in writing upon application to the Federal Tax Service by the taxpayer or his representative. Or you can get an extract on the tax office website, in the appropriate section. A document certified by an electronic signature of tax officials will have full legal force. Thus, an entrepreneur’s certificate no longer needs to be required from counterparties to verify the reliability of suppliers of goods or services. A record sheet from the unified register will also serve as a form confirming the legal activity.

Individual entrepreneur registration certificate - what it looks like

As mentioned earlier, the old certificate of state registration of individual entrepreneurs, sample form P61003 is posted just below, still has legal effect if it was already issued when opening a business. What information is reflected in this document? Appendix 3 of Order No. ММВ-7-6/843@ dated 11/13/12 contains a detailed answer. First of all, such a document is printed not on ordinary paper, but on special paper, with several degrees of protection - a hologram, drawings and signs, the coat of arms of the Russian Federation, individual numbers and series, etc. In addition, the form contains basic registration information about the entrepreneur.

Certificate of an individual entrepreneur - required details:

    The citizen's exact and complete full name and patronymic name are provided only if available.

    Assigned OGRNIP and date of entry on receipt of entrepreneur status.

    The name of the territorial division of the tax authorities conducting the registration of individual entrepreneurs.

    Date of issue of the form and stamp of the Federal Tax Service.

    The personal signature of the responsible person is affixed indicating the position and full name of the inspector.

Note! The series and certificate number always consist of 2 digits (for the series) and 9 (for the number). Moreover, such data is individual, assigned to each entrepreneur separately and cannot be repeated under any circumstances.

In what cases is a certificate of registration of individual entrepreneur required?

This form, along with the registration sheet that replaced it, is the main document confirming the fact of registration of a citizen as an individual entrepreneur. According to the norms of civil legislation, every person has the right to engage in business, without the obligatory opening of a legal entity, but subject to state registration with control authorities. Cases of illegal activity are punishable by penalties under criminal and administrative law. Therefore, before you start developing your own business, you need to officially register with government agencies.

In addition, only upon presentation of a certificate will an entrepreneur be able to obtain licenses and permits when conducting certain types activities, open a current account and get loans from banks, order a stamp, submit reports, enter into agreements with reliable partners, etc. In short, the document on state registration of an individual entrepreneur issued by the tax office is an official confirmation of the legality of your business.

We have talked a lot about what this form looks like, below are examples of samples for all types of forms discussed - from P61001 to P60009. Carefully study the photographs to know exactly how documents are prepared according to legal regulations and not encounter forgery.

Individual entrepreneur certificate - sample

Let's look at what an individual entrepreneur certificate looks like - photos are given for all possible forms. Let's start with the form f. R61001 according to Order No. 439 dated June 19, 2002. As can be seen in the photograph, this document contains the main registration number of the created entrepreneur, the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, the name of the control government agency, signature, full name and position of the responsible inspector tax service. The form is printed on a special form and is protected by all possible ways and is marked with a series and number. This is exactly the form that was issued to citizens when creating an individual entrepreneur earlier.

Figure No. 1 - certificate according to f. P61001.

To replace f. P61001 form P61003 arrived according to Order No. ММВ-7-6/843@ dated 11/13/12. This document, in principle, is not much different from its predecessor, which can be seen in Figure No. 2. Also indicated here registration number(OGRNIP) an individual with the status of an entrepreneur, the date of making entries in the register, the name of the territorial division of the Federal Tax Service, the position and full name of the responsible employee, as well as his personal signature. Added a line for the date of issue. P61003. The document is printed on special paper with a hologram and other levels of protection.

Figure No. 2 - certificate according to f. P61003.

Finally, let's look at what the record sheet f looks like. P60009, relevant for the registration of entrepreneurs from 01/01/17. This document is drawn up on plain paper, without any special degrees of protection, but also contains all the necessary details, including a record of a citizen acquiring the status of an individual entrepreneur. First of all, this is confirmed by the main registration number (OGRNIP), the date of making such an entry, and the name of the territorial tax service. Personal information about the individual is provided separately.

Figure No. 3 - recording sheet according to f. P60009.

Why do you need a certificate of closure of an individual entrepreneur?

If the entrepreneur ceases his activities, how to submit an individual entrepreneur certificate? And is it necessary to submit this document to the registration authority? To close own business, an individual must complete a number of mandatory actions, one of which includes submitting a package of documentation to tax office. This list includes providing a copy of registration certificates about the fact of opening an individual entrepreneur. After the regulations have been complied with legal procedure, the citizen receives in hand documents on the closure of the individual entrepreneur.

Since 2017, as with the creation of a business, the termination of the activities of an individual entrepreneur is confirmed by issuing a registration sheet f. P60009. Only, in contrast to registering the opening of a business, when it is closed, a different entry is made - about the exclusion of an individual from the Unified Register (USRNIP). From the moment such an entry is reflected, the entrepreneur is officially considered to have ceased his activities, but all unfulfilled obligations pass to the individual. Since according to stat. 24 of the Civil Code a citizen bears full responsibility for debts arising from its business activities.

Conclusion - we have figured out that the rights of an individual entrepreneur acting on the basis of a certificate and an individual entrepreneur acting on the basis of a record sheet are the same, because these two documents are equivalent. The photographs above show the differences and similarities between the unified forms that were relevant before and now. The main difference is the cessation of the use of special forms with holograms, but this does not reduce the legal force of the documents.

Since 2017, not a single aspiring entrepreneur will receive the coveted certificate of registration of individual entrepreneurs, since it has been cancelled. Now the Federal Tax Service provides citizens with an ordinary USRIP entry sheet. This document has equivalent legal force and equally confirms the fact of making an entry in the state register. However Previously issued certificates are still valid! That is, persons who became entrepreneurs before and after 2017 can operate with different documents, so we will consider both of them.

Why were the certificates canceled?

The measures taken to replace papers will help save money from the budget spent on the hologram and the security form on which the individual entrepreneur certificate was previously issued. However, the main goal of replacing the certificate is to improve the electronic interaction between the Federal Tax Service and citizens within the state. registration of individual entrepreneurs, legal entities and farms. In other words, the fewer documents you need to issue after registration, the faster the process itself will happen.

Attention! Certificate forms issued before 2017 are still valid. They have the same legal force and can be applied under the same conditions as before. Holders of the form do not need to replace it with a recording sheet; their rights are protected by the previous document.

Sample of individual entrepreneur certificate

Certificates of state registration of an individual as an individual entrepreneur were issued on secure forms with official seal - P61003. And the USRIP entry sheets, which have been issued since 2017, are printed on ordinary A4 sheets. However, despite the differences appearance, both documents are absolutely equivalent.

You can see what a citizen’s registration certificate as an individual entrepreneur looks like in the sample presented below. You need to know it by sight, since entrepreneurs registered before 2017 can still use the document now.

Legal force of the certificate

According to the legislation of the Russian Federation, an individual entrepreneur acts on the basis of his legal capacity, that is, the right to carry out commercial activities and subsequent receipt of profit is assigned to the businessman at the time of registration with the Federal Tax Service. The same time when an established businessman receives registration documents.

Many businessmen believe that the individual entrepreneur registration certificate gives them authority, but this is a misconception. No registration document can confer rights on an entrepreneur. This is what any lawyer providing legal advice will tell you.

Questions regarding paperwork arise due to the analogy with legal entities. They cannot act independently, since an organization can be formed by several co-founders. All rights, obligations and shares in the capital are distributed between them by the charter of the enterprise, therefore in many contracts, acts and similar papers from legal entities you can find the wording “... acting on the basis of...”.

Details and their application

Without a certificate of registration as an individual entrepreneur, you cannot engage in business; this is punishable by the law of the Russian Federation by imposing fines. The document may also be requested by counterparties who need to verify the fact of registration of a businessman and the reliability of a future transaction. The individual himself also needs it, because it contains all the important details that may be needed in the process entrepreneurial activity:

  • Full name of the business entity;
  • date of entry of information into the register;
  • serial number of the form;
  • name of the body that carried out the procedure;
  • registration number (OGRNIP), under which you can find all the initial information about the individual entrepreneur and changes made to the register.

If we take the same invoice, then according to the Tax Code of the Russian Federation, the entrepreneur is obliged to indicate in it the details of the certificate of state registration of the individual entrepreneur. It is also impossible to sign a simple agreement between partners without such details.

The certificate and the record sheet are equivalent

The USRIP entry sheet replaces the certificate of state registration of individual entrepreneurs in all respects. It looks less reliable, but has the same significance, that is, it can be referenced to prove the fact that information about the entrepreneur was entered into the Unified State Register of Entrepreneurs.

Attention! Persons registered in the Unified State Register of Individual Entrepreneurs since 2017 indicate in invoices, acts, contracts and any other documents the details from the Unified State Register of Individual Entrepreneurs registration sheet. It also contains the OGRNIP, the date and name of the Federal Tax Service, which carried out the registration of the individual entrepreneur, and the full name of the individual.

How to get a record sheet

Only the Federal Tax Service can register citizens as business entities. You should apply for the coveted status of an entrepreneur to the authority located at the applicant’s place of residence. However, not all branches are authorized to carry out state registration; for example, in Moscow there is only one such branch - the 46th.

Find out the list of departments located at a specific address and authorized by the state. Registration is available on the Federal Tax Service website.

The list of documents for registration of an individual entrepreneur includes:

If in tax authority It is not the applicant himself who is applying, but his representative; the tax authorities will require you to show them a notarized power of attorney confirming the transfer of authority to an outsider.

You can submit documents not only in person, but also by mail with a specified list of attachments. You can also register a business online through a specially developed Federal Tax Service service. But for this you need to be the owner of a personal electronic signature.

The decision is made within 5 days, after which you need to return to the tax office for registration documents. You must have with you a passport and a paper with a mark on the acceptance of documents, issued by the registrar on the day of their submission.

Until 2017, after opening an individual entrepreneur, businessmen were given:

  • certificate of state registration of individual entrepreneurs;
  • notice of assignment of TIN (if not previously issued);
  • notification of registration with the Federal Tax Service as a taxpayer.

Since 2017, for the first time, registered businessmen will be given:

  • record sheet from the Unified State Register of Individual Entrepreneurs;
  • notice of assignment of a TIN (if it has not been assigned previously);
  • Certificate of individual entrepreneur on tax registration.

Obtaining a certificate after loss

Since the certificate of state registration of an individual entrepreneur has been cancelled, it is not possible to obtain the document again. No one will issue a duplicate of a previously received form if it is lost.

Don't panic! There is absolutely no need for a duplicate. If you have lost your individual entrepreneur registration certificate, it is enough to obtain an extract from the Unified State Register of Entrepreneurs containing information about all latest changes entered into the register. This paper is enough to find out under which OGRN the counterparty is registered and to check its reliability.

How to obtain an extract from the Unified State Register of Individual Entrepreneurs (USRIP)

You can get an extract in several ways:

  • in the tax service;
  • on the Federal Tax Service website;
  • through intermediaries.

To apply to the Federal Tax Service, you need to prepare 2 copies of a freely drawn up application, a receipt for payment of the state duty (200 rubles per copy) and a written power of attorney for the representative, if he goes to the tax office instead of you.

It’s even easier to get an extract on the Federal Tax Service website. For this:

  • go to the special section;
  • log in;
  • if you don't have an account yet, go through the simplified registration form;
  • click on the wording “Submit a new request”;
  • enter your OGRN or INN, you can find them out right away;
  • Confirm that you are not a robot;
  • create a request by clicking on the appropriate function.

The completed extract will appear in the list of your applications. It has legal force because it is certified by an electronic signature of the Federal Tax Service. This is both good and bad, since you can open a file with an electronic signature only on a computer with software Crypto Pro 3.6 version and higher.

Individual entrepreneurs who registered their enterprise in 2018 are wondering why the tax authority did not issue individual entrepreneur registration certificates? The fact is that starting from January 1, 2017, the Federal Tax Service canceled the issuance of the usual certificates of registration of individual entrepreneurs. The change also affected legal entities. What documents are now issued to entrepreneurs, and has it become more convenient?

Start your own commercial activities Any legally competent adult citizen can do so on the territory of the Russian Federation. In order for an individual enterprise to operate in accordance with the law, it must be registered and registered with the Federal Tax Service. Until January 1, 2017, as confirmation that it was working according to the law, the Federal Tax Service issued individual entrepreneurs Certificate of Registration of Individual Entrepreneur.

It was the most important document for an entrepreneur. Since activities without this document are criminally punishable. The individual entrepreneur registration certificate confirms that the individual has completed the process of registering an individual enterprise. The certificate and registration of an individual enterprise is issued as a form in the form P61001, the certificate contains the details of the individual entrepreneur as:

  • initials of the individual;
  • series, number, and date of issue of the document;
  • name of the registration authority that issued the certificate;
  • state registration number of an individual enterprise;
  • the position of the authorized representative of the registration authority and his signature;
  • seal of the Federal Tax Service.

If the certificate does not have the required stamps or signatures, it is considered invalid. To prevent fraudsters from falsifying this certificate, the form contains several levels of protection. After receiving a certificate of registration of an individual entrepreneur, the entrepreneur needs to always have it at hand. It is necessary for registering a bank account, signing agreements with partners, as well as for employing hired workers. The registration certificate is considered valid until the entrepreneur himself decides to suspend his business activities. If an individual entrepreneur registers an enterprise using a temporary registration, the validity of the certificate will expire along with the registration. For those who registered an individual enterprise under permanent registration, the certificate is issued for an unlimited period. There is no need to change it even if you move, since it is considered valid throughout the entire Russian Federation.

A certificate of registration of individual entrepreneurs was issued to the entrepreneur within five working days after submitting the package of documents required for registration. To cancel a valid certificate, you must submit a corresponding application to the tax authority.

Cancellation of a certificate of registration of individual entrepreneurs

On September 12, 2016, the Federal Tax Service issued an order on the basis of which registration certificates for individual entrepreneurs and legal entities are no longer issued. These documents were completely canceled. The Federal Tax Service order came into force on January 1, 2017. That is why those who registered an enterprise this year did not receive the now customary certificate of state registration of an individual enterprise. Read full information You can find out about the order on the official portal of the Federal Tax Service. Now, instead of a certificate of registration of an enterprise, future entrepreneurs will receive a Sheet of Entry from the corresponding Unified State Register of Individual Entrepreneurs.

The changes, as explained by the tax service, were created with the aim of increasing the interaction of individuals and legal entities with tax authorities. This official reason, also indicated in the order dated September 12, 2016. The fewer papers an individual entrepreneur needs to issue and prepare when registering, the faster the individual entrepreneur registration process will be. It should be added that before this the registration process took five working days, now the same process takes only three days.

The changes affected not only certificates of state registration of individual enterprises. The innovations also affected the document on registration of an individual with the tax authority. This document has not been canceled, but now it will be issued not on a special form, but on a regular white sheet in A4 format. Also, the Federal Tax Service approved a new format for the document Sheet of Entry into the Unified State Register of Individual Entrepreneurs.

After the cancellation of the certificate of state registration of an individual entrepreneur, entrepreneurs are concerned with the question, which document is the main one after registration of an enterprise, which should always be at hand? The Tax Service answers this question in the same September order that states the cancellation of certificates. On this moment The main document confirming the legal activities of an individual entrepreneur is the Unified State Register of Entrepreneurs.

As a document, the Record Sheet began to exist in 2013; before that time, individual entrepreneurs received only an extract from the state register. The record sheet contains information about the activities of the entrepreneur, which is included in the register. Personal data of an individual entrepreneur is not entered into the Record Sheet, since the information is confidential.

Starting from January 1, 2017, when the Federal Tax Service canceled the issuance of a certificate of state registration of individual entrepreneurs, it was the Unified State Register of Individual Entrepreneurs that became the main document for individual entrepreneurs. The document is drawn up on a regular A4 sheet according to form No. 60009. The documents also contain information about the entrepreneur’s activities, as well as a unique OGRNIP code. The document must also contain the name of the registering authority, the position of the authorized person, his signature, and seal. If any data is missing, the Record Sheet is considered invalid. If your company begins to provide any new services, the changes must be recorded in the Unified State Register. At the same time, you will also be given a new Record Sheet with the changed information. The same applies to entrepreneurs who change their place of residence in the course of their activities; this data must also be reported to the tax authorities.

Thus, individual entrepreneurs who registered their enterprise in 2018 receive the following documents from the tax authority:

  1. USRIP record sheet.
  2. Certificate of registration of an individual with the tax authority.

Conclusion

If you successfully registered in 2018 and the registering tax authority did not issue you a Certificate of State Registration of your enterprise, there is no need to worry about this. These certificates were indeed cancelled. Now entrepreneurs do not need to carry around with them a lot of papers and documents confirming the legality of their activities. In order to open a bank account, sign a new contract with a partner, or hire a promising employee, it is enough to have a USRIP Record Sheet, which reflects all required documentation. The state takes care of small and medium-sized businesses. This is done so that the businessman devotes more time to his business, and only then to papers. By the way, it should be added that this is not the first innovation, the main thing is that it is not the last.

Since the beginning of 2017, a registration sheet issued has been issued as confirmation that an individual has completed the entire procedure for registering an individual entrepreneur. Previously, a certificate of registration of individual entrepreneurs was issued. After January 2017, can an entrepreneur act on the basis of a previously obtained certificate?

Individual entrepreneur registration

To register as an individual entrepreneur, a future businessman needs to contact the tax authority at his place of residence. Place of residence is determined by the registration mark in the passport. If a citizen does not have a permanent place of residence (there is no registration mark in the passport), then the citizen can apply for registration at his place of residence.

The main documents that need to be submitted to the tax office are:

  • application in form N P21001 (requirements for filling out such an application are specified in Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/25@);
  • copy of the passport;
  • paid state duty receipt (its amount is 800 rubles).

A receipt for payment of the duty can be prepared in advance using the electronic service on the Federal Tax Service website.

Confirmation of registration is the registration sheet in the Unified State Register of Individual Entrepreneurs.

You cannot combine business activities:

  • notaries;
  • municipal and government employees;
  • military personnel;
  • employees of the prosecutor's office and security agencies.

The prohibition on conducting business activities by these persons is expressly provided for by law.

A future entrepreneur can register as an individual entrepreneur at his place of residence. The Civil Code determines that the place of residence of a citizen is the address at which the individual is registered. The rules for such registration are established by Decree of the Government of the Russian Federation of July 17, 1995 N 713.

It is worth noting that an individual can reside:

  • at the place of stay;
  • at the place of residence.

Record sheet instead of certificate

Since the beginning of 2017, the document confirming the registration of an individual as an individual entrepreneur has become a registration sheet in the Unified State Register of Individual Entrepreneurs. The registration sheet indicates OGRNIP (main state registration number of an individual entrepreneur).

Individual entrepreneur acting on the basis of a certificate

Until January 2017, as confirmation of registration as an individual entrepreneur, an individual was issued a certificate - a strict reporting document on printed form. But since January, the Order of the Federal Tax Service has approved record sheets that are issued instead of certificates. But all previously issued certificates do not lose their validity. Therefore, entrepreneurs can use them.

Individual entrepreneur registration certificate: what does it look like?

The certificate must be issued on a special printed form.

Such a document contains the following degrees of protection that are worth paying attention to:

  • number;
  • series;
  • hologram;
  • protective pattern.

In order to obtain comprehensive information about the entrepreneur, you can contact the tax office to obtain an extract from the Unified State Register of Individual Entrepreneurs. This service is paid. You can get only partial information about a businessman for free. But this information can also be valuable.

Restoration of individual entrepreneur certificate

It will be impossible to restore the certificate, for example if it is lost, since such a document is no longer issued. In return, the tax authority will issue a registration sheet in the Unified State Register of Entrepreneurs. The new document is drawn up in a simpler format: on plain paper (not on printed form) without any degrees of security and without a number or series (since it is not a strict reporting document). This is due to the fact that the individual entrepreneur carries out its activities on the basis of OGRNIP, and not any document.

Registration of an individual entrepreneur takes place at the tax office. Like any other legally significant action, it is accompanied by the issuance of an official document. For a long time, such a document was a certificate of registration of individual entrepreneurs, but since 2017 it was no longer issued.

In this article we will look at several important issues:

  • why the Federal Tax Service no longer issues a certificate of state registration of individual entrepreneurs;
  • what document now replaces the individual entrepreneur certificate;
  • whether a certificate of registration of individual entrepreneurs issued before 2017 has legal force.

Why did they stop issuing certificates?

The certificate of state registration of individual entrepreneurs was issued on a secure printed form with an official seal. This led to additional expenses for the Federal Tax Service, which, of course, were covered from the budget. In addition, secure forms required special storage conditions and control over their issuance, which delayed the registration procedure for individual entrepreneurs.

In the Order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14/481, the main reason for refusing to issue and individual entrepreneurs is the increase in the efficiency of electronic interaction of all interested parties.

In addition, many state registers of the Russian Federation are now stored and maintained in electronic form. To conduct a transaction or other legally significant action, you must obtain a current extract from the relevant register.

For example, a request for a fresh extract from the Unified State Register of Individual Entrepreneurs (Unified State Register of Individual Entrepreneurs) is required condition during the verification of the counterparty. Obtaining current information from the register allows you to verify that the individual entrepreneur certificate presented by the transaction partner is not fake.

A similar procedure has been in effect in the real estate sector for two years now. Instead of a certificate of registration of rights to real estate, an extract from the Unified State Register of Real Estate is issued, which confirms the rights and obligations of the owner.

Transition to electronic document management

After the certificate of state registration of individual entrepreneurs on a secure form was no longer issued, it was replaced by a USRIP registration sheet on plain paper. Another name for this document is form P60009.

The USRIP entry sheet does not replace an extract from the register and includes only the most necessary information. In essence, this is simply confirmation of the fact of registration of an individual entrepreneur and nothing more.

Paper documents on opening an individual entrepreneur were mandatory issued to applicants until April 28, 2018. But after the inclusion in the law “On State Registration of Legal Entities and Individual Entrepreneurs”, the Unified State Register of Entrepreneurs record sheet is issued in electronic form.

That is, after successful registration of an individual entrepreneur, a letter from the registration inspection is sent to the applicant’s e-mail. You no longer need to visit the Federal Tax Service to pick up paper documents. However, if an entrepreneur wants to have, in addition to the electronic version, a paper document, he must submit a corresponding request to the inspectorate.

The request form for issuing a paper sheet of the Unified State Register of Entrepreneurs has not been officially established. We recommend that applicants in this matter be guided by letter dated May 21, 2018 No. 15-18/04830з@ Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. In this letter, the tax office offered to obtain a Unified State Register of Legal Entities for organizations. Similarly, you can prepare a request for individual entrepreneurs.

The transition to electronic document management made it possible to reduce the time required for registering an individual entrepreneur through the MFC. Previously, for the transfer of paper documents from the tax office to Multifunctional Center additional time was required. As a result, instead of three working days, the procedure was delayed to seven days.

Now it doesn’t matter where you submitted the documents - to the MFC or to the tax authority. In both cases, a response must be sent to the applicant electronically on the fourth working day after submission.

Differences between the individual entrepreneur certificate and the USRIP entry sheet

To understand that the individual entrepreneur registration certificate is practically no different from the USRIP entry sheet, it is enough to compare them visually.

Certificate of individual entrepreneur (sample 2016)

As you can see, both documents have approximately the same content:

  • confirmation of the fact that a record of receipt has been entered into the register an individual status of an individual entrepreneur;
  • the main state registration number is assigned (OGRNIP certificate);
  • the date of entry into the Unified State Register of Individual Entrepreneurs and the details of the tax office where the individual entrepreneur is registered is indicated;
  • signature is affixed and full name official of the Federal Tax Service.

Legal validity of the individual entrepreneur registration certificate

The individual entrepreneur certificate, which was issued before 2017 on a secure printing form, is still a legally significant document. There is no need to change it.

At the same time, counterparties of an individual entrepreneur registered after 2017 have a question about documenting transactions based on the Unified State Register of Entrepreneurs record sheet.

Thus, in the letter of the Ministry of Finance of Russia dated April 27, 2017 N 03-07-09/25676, the issue of filling out an invoice was considered, in which it is necessary to indicate the number of the certificate of state registration of individual entrepreneurs. What to do in a situation where there is no evidence as such, but only a recording sheet?

From the department’s response it follows that these are two equivalent documents that contain the same information:

  • date of entry into the register;
  • issuing authority;
  • main state registration number (OGRNIP).

The only additional details of the certificate are the series and number of the secure form. Thus, for entrepreneurs registered before 2017, the details of the certificate are entered into the invoice, and for the rest - the number and date of the entry sheet.

Let's summarize:

  1. Until 2017, individual entrepreneurs were issued a certificate of state registration of individual entrepreneurs on a secure form with an identification series and number. All issued certificates continue to be valid and have legal force.
  2. Since 2017, the fact of registration of an entrepreneur has been confirmed by another document - the Unified State Register of Entrepreneurs (USRIP) entry sheet in form P60009.
  3. From April 28, 2018, the USRIP entry sheet is issued to the applicant in electronic form. If you want to receive a paper document, you must submit a request to the tax office where the registration took place.
  4. At documentation transactions involving individual entrepreneurs, you can indicate both the details of the certificate and the details of the record sheet.